§ Mr. Grovesasked the Financial Secretary to the Treasury whether he is aware that a rebate is allowed to professional cricketers in respect of their Income Tax returns so far as the receipts from benefit matches are concerned, but payment of Income Tax is requested from football players under like circumstances; and 1137W whether he is prepared to consider recommending such changes as will place all such persons on an equal footing?
§ Lieut.-Colonel ColvilleThe hon. Member is under a misapprehension in thinking that there is any difference in the taxation of professional cricketers and professional footballers. They are both liable on their total emoluments arising from their employment, and benefit money is clearly an emolument if the player is entitled to it under his contract of service. If, on the other hand, a player is given the receipts from a benefit match, not in pursuance of his contract, but solely as an act of grace or by way of testimonial, what he receives is a gift and is not regarded as an emolument liable to Income Tax. In the case of the cricketer the payment is often of this character, whereas in the case of the footballer the payment is usually contractual.